The tariff classification and country of origin marking of a brooch with a printed card, from China and Canada.

NY L81360 December 10, 2004 CLA-2-49:RR:NC:SP:234 L81360 CATEGORY: Classification TARIFF NO.: 4909.00.4020; 7117.19.9000 Ms. Jodi C. Latner Livingston International Trade Services, Inc. 3556 Lakeshore Road, Suite 200 Buffalo, NY 14219 RE: The tariff classification and country of origin marking of a brooch with a printed card, from China and Canada. Dear Ms. Latner: In your letter dated November 30, 2004, you requested a tariff classification and country of origin ruling on behalf of your client, Weddingstar Inc. (Medicine Hat, Alberta, Canada). A sample identified as a “Gift from the Heart Card” was submitted for our examination. It consists of a brooch (resembling the wings of a bird) that has been pinned onto a 3½” x 4¼” printed-paper card. The face of the card bears the printed heading “A Gift from the Heart,” followed by a short, sentimental poem entitled “To My Mom.” In addition, a small feather has been taped or glued onto the card as ornamentation. It appears that the recipient of this product would normally remove the brooch and wear it as jewelry. Your client states that the brooch is of Chinese origin, is made of lead alloy plated with imitation silver/nickel, and is valued at $0.39 USD. The printed card is of Canadian origin and is valued at $0.12 USD. The feather on the card is also of Canadian origin, and is valued at $0.015 USD. In Canada, the complete product will be packed in a UPC-coded plastic bag and exported to the United States. We find that the combining of the brooch with the printed, ornamented card is basically a simple packaging operation, and that these articles have two different functions (i.e., one as a greeting card and the other as a piece of jewelry to be worn for adornment). Thus, for both classification and marking purposes, they will be treated as separate items. The applicable subheading for the printed card with affixed feather ornament will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards. The rate of duty will be Free. The applicable subheading for the brooch will be 7117.19.9000, HTS, which provides for other (than certain enumerated) imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11%. The product, or its immediate retail container, should be marked to indicate both countries of origin (e.g., “Brooch Made in China; Card Made in Canada”). The marking should be legible, in a conspicuous place, and sufficiently permanent to reach the ultimate purchaser. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division